資本化利息 的英文怎麼說

中文拼音 [zīběnhuàlìxī]
資本化利息 英文
capitalized interest
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. Government ' s monopoly of capital market also leaded to the " shell " value of listed company which is irrelative to the company ' s invest value, which made the higher general price in the market. in addition to, the structure of investors which is consisting of many individual investors and few institution investors lets it easy to manipulate the stock market for the institution investors. according to the origins of the systematic risk, it is necessary to improve the market mechanism and market efficiency to eliminate the system root of the risk to decrease the risks

    突出地表現在：資本市場服務于國企轉制，造成上市公司股權結構存在缺陷，致使公司治理失效，上市公司缺乏持續發展的能力，公司經營風險轉化為市場的系統性風險；政府對資本市場準入的行政性壟斷，形成上市公司「殼」價值，虛高股票市場價格，引發系統性風險；金融市場分割，特別是貨幣市場資金缺乏進入資本市場的正常渠道，利率市場化水平低，影響金融資產定價，導致違規融資盛行，加大了市場風險；而由於市場監管不到位，以散戶為主的投資主體結構，則易導致機構大戶利用內幕信息操縱股價，機構投資者的發展不僅沒有成為穩定市場的力量，反而成為操縱市場的主力，加劇了市場波動。
  2. Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business

    提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。
  3. Chapter two " impacts of china ' s accession to wto on retail industry " analyzes : the influence of accession to wto on domestic retail industry ; pressure from international business capital due to its advantages of capital strength, scale and advanced business pattern ; competition pressure from low profit criterion of supermarket business ; pressure from the management advantage of international business groups. chapter three " development strategy for retail industry after china ' s accession to wto " studies the development strategy for china ' s retail industry after accession to wto : formulating relevant laws and policies for foreign capital introduction as soon as possible ( asap ) ; working out plans for establishment of large - scale supermarket network asap ; developing multiple business patterns with mainstay business as the focus ; developing chain store business to bring about scale efficiency ; accelerating of modern enterprise institutional reform ; promoting scientific management level of retail enterprises ; setting up scientific and overall marketing concept, further strengthening sense of market orientation ; attaching greater importance on resources of talented persons and commodities ; making full use of information technologies, implementing e - commerce mode in retail enterprises ; actively exploring northwest china and developing new market

    文章第二章「中國加入wto對零售業的沖擊」從中國零售業對外開放的歷史入手，簡要介紹了中國加入wto對國內零售業的影響，指出加入wto后，中國零售業可能面臨以下幾個方面的沖擊：國際商業資本在資金、規模和業態的先進性上所帶來的壓力；規模擴張壓力，即中國連鎖超市受到了投資規模擴張的資金壓力；超市行業低贏利水準的競爭壓力；國際商業集團在管理上的優勢對中國零售企業的壓力；新的管理理念、服務方式進入所帶來的沖擊；現代商業觀念的引進打破了中國商界固有的思維；國際經濟一體化程度的提高不斷促使中國零售業的絕對利潤和相對利潤下降；我國零售業網點的不足以及布局的不合理；零售業的信息革命所帶來的觀念沖擊。
  4. Capitalisation of interest

    利息資本化
  5. Abstract : the continually increase in digitized information resour ces such as disc publications and on - line databases, which put forward new task s for the collection construction of library, requires that the libraries of coll eges and universities shoud reestablish the new purchase criteria for the collec tion of library and incerase the devoted proportion of the digitized information resources. directed by the new purchase criteria, the libraries should optimize t heir local collection and take full advantage of the virtual collection in compu ter network and collect and manage more efficiently the importand collection re sources in network era, network addresses and digitized publications

    文摘:光盤出版物、聯機數據庫等數字化信息資源的不斷增長，給圖書館的館藏建設提出了新的任務.這就要求高校圖書館必須重新制定館藏采購標準，適當加大數字化信息資源的投入比例，並在新的采購標準指導下，不斷優化本地館藏，充分利用計算機網路上的虛擬館藏，同時做好網路時代圖書館的重要館藏資源? ?網址及數字化出版物的收集與管理工作
  6. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  7. A substantial portion of the interest expenses associated with the notes could not be capitalized because most of the notes proceeds had not yet been employed as capital expenditure during the period

    由於大部份的票據款項尚未用於資本開支上，故有關之利息開支不能資本化處理，因此，報告年度內股東應占純利下降25 %至1 . 66億港元。
  8. The key resources have been changed from tangible things such as labor, capital and land to intangible things such as knowledge, credit and patent. the focus of competition has been changed from cost to response of market and knowledge creation

    全球化、信息化、網路化的迅速推進，使企業贏得競爭優勢的關鍵資源從傳統的勞動力、資金或土地等有形資源迅速地轉向知識、信譽、專利等無形資源，市場競爭的焦點從已有產品的成本競爭轉向對市場需求的快速反應和知識創新的競爭。
  9. Article 9 during the period of capitalization, the exchange balance on foreign currency borrowings shall be capitalized, and shall be recorded into the cost of assets eligible for capitalization

    第九條在資本化期間內，外幣專門借款本金及利息的匯兌差額，應當予以資本化，計入符合資本化條件的資產的成本。
  10. Since the suggested method makes a significant improvement in wind speed, it is more suitable for wind field estimation over complex terrain than other methods which only concerns the effect of distance. then we calculate the wind change with evaluation, last we can conclude the wind abase the hilly terrain, we find the wind in westward and center plain is much smaller than other area. while the wind in northward hilly area is much bigger with the hilly arising. the wind of chongqing is the biggest period in spring ( april ), the smallest period in winter ( january ), the wind in summer ( july ) is bigger than its in autumn ( october )

    本文利用重慶及其周邊地區的常規氣象站的1951 ? 1980年30年的風速平均資料，針對復雜地形風速診斷，以地理信息系統為數據處理平臺，根據重慶1 ： 25萬dem數據，來獲得重慶市實際復雜地形的高程，提出了一種適合於起伏地形的權重內插方法，通過引入一個表示地形起伏變化程度的因子，構造了一種新的權重函數，來處理復雜地形上的風速，通過與只考慮距因素同反平內插方法比較發現，本方法更適合在起伏地形條件下使用；然後根據經驗公式在地形上進行計算，得出重慶地區起伏地形下的風速分佈；得出重慶市的西部、中部平原地帶風速較小，而北部山區隨海拔高度升高風速也較大；重慶市風速最大時期為四月份，冬季一月份最小，夏季（七月份）大於秋季（十月份） 。
  11. In the law, intellectual property rights represent the individual interests and are one of the private rights, while the public have the basic right to share information with others, which is part of public rights

    在信息化的法律框架中，知識產權代表的是個體利益，是私權的一種，而信息資源的共享是法律賦予每個社會成員的基本權利，是公權的一部分。
  12. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  13. Thus, it is necessary for insurance market, money market and capital market to joint together. however, the development of insurance industry is confronted with some new challenges, such as more complicated environment, more risks ( credit, interest rate, exchange rate, stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ), more complicated insurance products and the services, increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business

    保險市場與貨幣、資本市場接軌成為必然趨勢，保險業也面臨著新的挑戰:一是保險業面臨更復雜的風險因素;二是金融市場的風險日益擴大，利率、匯率、股價變動、通貨膨脹等風險以及信用風險前所未有地影響著保險公司資產/負債價值;三是保險產品和服務更為復雜;四是保險經營的國際化程度大大提高;五是信息技術在保險業得到廣泛應用。
  14. The innovation direction of financial management explains the development tendency of chinese financial management under the knowledge economy circumstances. the objective innovation direction of financial management is the structure that revolves around the broad financial resources allocation ; the conception innovation direction of financial management includes the management finance conception based on human management finance conception of united competition and corporation management finance conception of risk, management finance conception of information and management finance conception of knowledge ; the method innovation direction of financial management embodies the trends about network, reproduction, system, project and strategy ; the institution innovation direction of financial management which is based on the financial administration structure highlights that the interest - related participates in decision - making, the holder of maximum human capital possesses the most important financial administration rights, financial administration is adjusted according to opportunities, the knowledge and economics experts participate in the financial administration ; the content innovation direction of financial management insists admitting the knowledge capital into financial management scope admitting the capital operation into financial management system, building the interest - related financial management system, reforming the method and content of cost management, valuing the promotion of risk management level

    財務管理目標的創新方向是以泛財務資源配置為核心的體系結構；財務管理觀念創新的方向包括與知識經濟緊密相連人文化理財觀念、競爭與合作想統一的理財觀念、信息理財觀念和知識化理財觀念；財務管理方法創新的方向體現了網路化、再生化、系統化、工程化和戰略化的趨勢；財務管理制度創新的方向以財務治理結構為基礎，強調利益相關者共同參與財務治理、人力資本最大者擁有最重要的財務治理權、財務相機治理、以及知識與信息專家參與財務治理；財務管理內容創新的方向考慮將知識資本納入財務學體系、建立利益相關者財務學體系、改革成本管理的內容和方法、重視風險管理水平的提高。
  15. With the application background of the development of pbc dalian branch " disposal information s ervice system ", the decision supporting subsystem of dalian international cooperating group information system and china life insurance company dalian branch " estimate and planning of market the decision supporting system ", paper applies itself to resolve the above conflict and problem, in order to enhance the self - adaptive of dw system, to implement integration optimization within dw and measure the users compatibility, and to get a self - adaptive dw system. during the process, it uses dw technology, dw quality, corba structure and agent technology. the content is below : ( 1 ) in order to decrease the development cost, to improve the multiplexing of components and to realize load balance and distributional calculation in larger range, paper studies and realizes the self - adaptive architecture of dw with the corba technology, agent technology and java programming language. as a result, the dw architecture get the ability of initiative, permanence and intelligence

    鑒於此，本文以數據倉庫系統面臨的問題與矛盾為研究背景，以中國人民銀行大連資金清算中心清分信息服務系統、大連國際合作集團決策支持系統、中國人壽保險公司大連分公司營銷決策支持系統評估與規劃等三個項目為應用背景，以強化數據倉庫系統的自適應性、在數據倉庫系統中進行聚集優化和度量數據倉庫用戶適用度，得到一個自適應的數據倉庫系統為目的，利用數據倉庫技術、數據倉庫質量、 corba結構以及agent技術，重點研究了以下內容： （ 1 ）為達到降低軟體系統開發成本、提高組件重用性、在較大范圍內實現平衡負載與分佈運算的目的，賦予數據倉庫體系結構主動性、持久性、智能性的能力，本文利用corba技術、 agent技術與java編程語言，研究並實現了數據倉庫自適應體系結構。
  16. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  17. Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used

    （二）為購建或者生產符合資本化條件的資產而佔用了一般借款的，企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率，計算確定一般借款應予資本化的利息金額。
  18. Capitalization of interests

    利息資本化
  19. Capitalizing interest costs

    利息成本資本化
  20. Article 8 during the period of capitalization, the amount of interest capitalized during each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period

    第八條在資本化期間內，每一會計期間的利息資本化金額，不應當超過當期相關借款實際發生的利息金額。
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